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Keywords: oracle
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Journal Articles
The Adoption of Blockchain Technology on Company’s Internal Control System in Sales and Purchasing Cycle
Available to Purchase
Journal of Emerging Technologies in Accounting (2025) 22 (1): 65–83.
Published: 01 April 2025
... the verification, storage, and management of events to each authorized blockchain node, preventing tampering with verified data. By integrating blockchain’s secure, traceable, and decentralized features with smart contracts, oracles, and the Internet of Things (IoT), our framework aims to automate workflows, track...
Journal Articles
Mitigating Normal Form Violations Using Resources-Events-Agents, Resources-Events-Agents-Locations, and Hierarchy: A Knowledge-Based Approach
Available to Purchase
Journal of Emerging Technologies in Accounting (2025) 22 (1): 85–99.
Published: 01 April 2025
...Daniel E. O’Leary ABSTRACT Resources-Events-Agents (REA) accounting database systems knowledge can facilitate identification of normal form in databases that are not REA-compliant. This paper examines several database snippets, drawn from Oracle database materials, that have normal form violations...
